How to Gift a Car in Mississippi in 2026

In Mississippi, a motor vehicle gift constitutes the transfer of legal ownership rights between two parties when no payment or exchange of value occurs. The donor must assign the vehicle's certificate of title to the recipient, who then applies for a new title through the recipient's county tax collector's office. Mississippi has required all motor vehicles manufactured since 1969 to be titled, with certain exemptions for vehicles ten or more years old and for transfers between family members meeting specific criteria under Mississippi Code 27-65-201.

How Does Gifting a Car in Mississippi Work?

In Mississippi, a motor vehicle transfer operates through a centralized title and registration system administered by the Mississippi Department of Revenue. The process begins when the current owner signs the title assignment to the recipient. The recipient then visits the local county tax collector's office to apply for a new title and register the vehicle. Ownership transfers take effect when the title is assigned to the new owner and handed over, not when the registration is finalized. The county tax collector processes both the title application and registration, collecting applicable fees, sales taxes, and ad valorem taxes at that time.

Unlike some states, Mississippi does not have a central DMV office; instead, each county maintains a tax collector's office that handles vehicle title and registration matters. The recipient must complete the title application at the tax collector's office in the county where the vehicle will be domiciled or parked overnight. The registration requirement mandates that a newly acquired vehicle be registered within 30 full working days, exclusive of the date of acquisition, to avoid penalties.

Mississippi Car Gifting Rules You Should Know

Title Status

Since 1969, Mississippi has required all motor vehicles to be titled, with limited exceptions. Pre-1969 vehicles may be voluntarily titled. As of 1999, trailers exceeding 5,000 pounds gross vehicle weight (GVW) and manufactured homes must also be titled. For motor vehicles manufactured ten or more years prior to the transfer date, a sales tax exemption applies, but the vehicle may still require titling if it was originally sold after 1969.

When a donor assigns the title, the names must match exactly as they appear on the current title. The recipient's name must be entered consistently on all transfer documents. Any discrepancy between the names on the title, the assignment, and supporting documents can delay processing.

License Plates

When ownership of a vehicle changes, the previous owner must remove the license plate. The plate must be surrendered to the tax collector's office to extinguish the previous owner's registration obligations. In Mississippi, the license plate is registered to both the vehicle and the owner; if either the vehicle or owner changes, the old plate cannot be transferred to a new vehicle and must be surrendered. The previous owner may receive a credit for the unused portion of the registration, which can be applied to a future registration or transferred to another vehicle, provided the tag is turned in to the county tax collector's office.

Taxes and Fees

Gift transfers in Mississippi may qualify for exemptions from the 5% motor vehicle sales tax, depending on the relationship between the donor and recipient. Transfers of ownership between spouses, parents and children, and grandparents and grandchildren are exempt from sales tax. Transfers between siblings are also exempt. Transfers of vehicles ten or more years old from the manufacturer's date are exempt from sales tax. All other gifts between unrelated persons are subject to the 5% sales tax on the true value of the vehicle as calculated using the official motor vehicle assessment schedule.

A $9.00 title application fee is charged by the Department of Revenue, collected by the county tax collector. In addition, a $12.75 registration fee applies for renewals or a $14.00 fee for first-time registrations. The county tax collector may retain a 3% commission on sales tax collected. Ad valorem taxes based on the assessed value of the vehicle and the local county millage rate also apply at the time of registration. The assessed value is calculated at 30% of the Manufacturer's Suggested Retail Price, with depreciation applied over a ten-year period, and a minimum assessed value of $100.00 for passenger vehicles. A 5% legislative tax credit on the ad valorem tax assessment is available to registered owners. Additionally, a privilege tax may apply depending on the vehicle type and classification.

Step-By-Step Process To Gift a Car in Mississippi

Step 1: Confirm Title Status

Verify that the vehicle requires a title. Most vehicles manufactured since 1969 are subject to Mississippi titling requirements. Pre-1969 vehicles are voluntary, and transfers may proceed solely through registration records. Trailers under 5,000 pounds GVW do not require titles but may be voluntarily titled. Confirm the GVW classification of the vehicle to determine which fees and tax obligations apply.

Step 2: Complete the Title Assignment

The current owner must sign the back of the title in the title assignment section, exactly as the owner's name appears on the front of the title. The owner must complete all sections of the title assignment except for the recipient's printed name and signature. Never leave the recipient's name blank for later completion; this is a violation of Mississippi law. If the owner and recipient are related by blood or marriage (spouse, child, parent, grandchild, or grandparent), the owner may choose to complete an Affidavit of Relationship to document the family connection, which affects tax treatment.

Step 3: Disclose the Odometer Reading

Federal and state law require an odometer disclosure statement for vehicles of model year 2011 or newer. The current owner must complete the odometer disclosure statement with the vehicle's current mileage reading. The recipient should retain a copy of this statement as part of the transfer documentation. Failure to provide an accurate odometer disclosure is a violation of state law.

Step 4: Remove and Surrender the License Plate

The current owner must remove the license plate once the vehicle title is assigned and handed over to the recipient. The plate must be surrendered to the county tax collector's office. Once surrendered, the owner's registration obligations end. The owner may receive a credit certificate for any unused portion of the registration, which can be applied to another vehicle registration.

Step 5: Apply for a New Title and Register the Vehicle

The recipient must visit the local county tax collector's office in the county where the vehicle will be registered. The recipient should bring the signed title with the completed assignment, the odometer disclosure statement (if required), and any proof of relationship affidavit if applicable. The recipient completes an Application for Title at the county office. The tax collector processes the title application and collects all applicable fees, sales tax (if the transfer does not qualify for an exemption), ad valorem taxes, privilege taxes, and registration fees. The new title is issued within 3 to 4 weeks, or within 72 hours if the fast-track service is selected for an additional $30.00 fee.

Step 6: Register for Road Use if the Vehicle Will Be Driven

If the recipient will operate the vehicle on public roads in Mississippi, liability insurance must be obtained before registration can be completed. Mississippi requires liability insurance with minimum limits of $25,000 per person, $50,000 per accident for bodily injury, and $25,000 per accident for property damage. The recipient must provide proof of liability insurance to the tax collector. The vehicle must be registered within 30 full working days, exclusive of the date of acquisition, to avoid late penalties of 5% per fifteen-day period, up to a maximum of 25%, plus a potential $250 additional penalty if registration is delayed beyond 30 days.

Documents Needed for Gifting a Car in Mississippi

Pre-1969 vehicles transferred may be registered using a bill of sale and existing registration records in lieu of a title if no title exists. Affidavits of relationship are optional but recommended for gifts between family members to document the transfer's tax-exempt status. If the vehicle is being imported from another state, the recipient should provide the out-of-state title and an odometer disclosure statement.

Applicable Fees and Taxes When Gifting a Car in Mississippi

The recipient is responsible for all fees and taxes at the time of title application and registration at the county tax collector's office. The county tax collector must file a report and remit taxes to the Department of Revenue by the twentieth day of the month following collection. Transfers between spouses, parents and children, grandparents and grandchildren, and siblings are exempt from sales tax. Transfers of motor vehicles that are 10 or more years old from the manufacturer's date are also exempt from sales tax. All other gift transfers to unrelated persons are subject to the 5% sales tax.

Contact Information

Mississippi Department of Revenue Motor Vehicle Services
500 Clinton Center Drive, Clinton, MS 39056
Phone: (601) 923-7700
Official Website: Mississippi Department of Revenue Motor Vehicle Services